A Court of Audit or Court of Accounts is a Supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit) on the executive branch of power.
See also
- Most of those institutions are INTOSAI members,[1] International Organization of Supreme Audit Institutions.
- Government audit, Government performance auditing, Performance audit
References
- ↑ Site officel INTOSAI http://www.intosai.org
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